Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Fermented Nata De Coco is classified under Tariff Item 21069099...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified periods.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Fermented Nata De Coco is classified under Tariff Item 21069099 as a food preparation not elsewhere specified or included, rather than under Chapter 20. Heading 2007 covers fruit jellies made by cooking or concentrating fruit juice or pulp with sugar, and a jelly-like appearance alone is insufficient. Microbial fermentation produces a distinct edible preparation, while Heading 2008 requires retention of the identity and essential character of an edible plant part. GST applies at 18% from 1 July 2017 to 21 September 2025 and at 5% from 22 September 2025.
Fermented Nata De Coco is classified under Tariff Item 21069099 as a food preparation not elsewhere specified or included, rather than under Chapter 20. Heading 2007 covers fruit jellies made by cooking or concentrating fruit juice or pulp with sugar, and a jelly-like appearance alone is insufficient. Microbial fermentation produces a distinct edible preparation, while Heading 2008 requires retention of the identity and essential character of an edible plant part. GST applies at 18% from 1 July 2017 to 21 September 2025 and at 5% from 22 September 2025.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
